Designing D365 Finance for Sarbanes-Oxley: An Architect’s Checklist

Sarbanes-Oxley compliance is not a D365 configuration task — it is a control architecture discipline. The difference between a D365 environment that satisfies your external auditors and one that generates material weakness findings lies almost entirely in decisions made at the design stage, before configuration begins.

This checklist covers the key design decisions that determine SOX readiness in a D365 Finance implementation.

Architect’s Checklist

• Segregation of duties matrix designed before security role configuration begins
• Conflicting duty pairs identified and documented with compensating controls where SoD cannot be enforced
• ITGC framework documented and mapped to D365 security and change management processes
• Period-close workflow designed with appropriate approval gates and audit trail requirements
• Financial reporting controls configured and tested against auditor requirements
• Access log retention configured to meet SOX evidence requirements
• Change management process for D365 configuration changes documented and approved